Schedule 9ZB, Part 7, paragraph 36

Part 3 of Schedule 9ZC (liability to be registered of persons treated as having imported goods under Part 1 of that Schedule) applies in relation to a person treated as having imported goods under paragraph 4(3A) of this Schedule as it applies to a person treated as having imported goods under Part 1 of that Schedule. But sub-paragraph (1) does not apply in relation to a person who is treated as having imported goods under Part 1 of Schedule 9ZC. For the purposes of sub-paragraph (1), Schedule 9ZC has effect as if— in paragraph 13 (meaning of relevant supply) the reference to Part 1 of that Schedule were to paragraph 4(3A) of this Schedule, and references to facilitating a relevant supply were ignored.

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Source: legislation.gov.uk · retrieved 2026-07-28